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  • Treading into the Thicket: Federal Income Tax Implications of Principles-Based Reserves
    -------------------------------------------- TABLE OF CONTENTS Introduction................... ... ............ 19 Reserve Factors Other than Mortality and Interest ................................

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    • Authors: Christian J DesRochers, Douglas N Hertz
    • Date: May 2007
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Actuarial Practice Forum
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • Treading Into The Thicket: Federal Income Tax Implications of Principles-Based Reserves
    the way in which statutory life insurance and annuity reserves are determined in the United States is ... introduce a PBR method for the valuation of variable annuity contracts. Internal Revenue Service=IRS;Life ...

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    • Authors: Christian J DesRochers, Douglas N Hertz
    • Date: May 2007
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Actuarial Practice Forum
    • Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • Taxing Times, May 2005, Volume 1, Issue No. 1
    Internal Revenue Service related to the appropriate mortality assumptions to be used in computing the defi- ... Standard Ordinary Table (1980 CSO) to the 2001 Commissioners’ Standard Ordinary Table (2001 CSO) in determining ...

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    • Authors: Application Administrator, Christian J DesRochers, Douglas N Hertz, Edward Robbins, Brian King, Craig R Springfield, Tom Quinn, Susan Hotine, Peter Winslow, Joseph F McKeever
    • Date: May 2005
    • Publication Name: Taxing Times
  • Taxing Times, September 2007, Volume 3, Issue No. 3
    TAXING TIMES VOL. 3 ISSUE 3 SEPTEMBER 2007 A s the life insurance industry hasissued more and more ... policy cash values of certain life insur- ance, annuity and endowment contracts. 2 References to “I.R ...

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    • Authors: Christian J DesRochers, Leslie Chapman, Brian King, Kory Olsen, Susan Hotine, Peter Winslow, Thomas Gibbons
    • Date: Sep 2007
    • Publication Name: Taxing Times
  • Tax Attorney and Tax Actuary Dialogue on IRS Notice 2008-18—AG VACARVM and Life PBR Part III
    Tax Attorney and Tax Actuary Dialogue on IRS Notice 2008-18—AG VACARVM and ... methodology to a principles-based approach. Annuity reserves;Annuity valuation;Life reserves;Life valuation;Taxes=Taxation; ...

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    • Authors: Christian J DesRochers, Edward Robbins, Peter Winslow
    • Date: Mar 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • Small Talk Newsletter, November 2007, Issue No. 29
    my pricing slot; I have a S M A L L E R I N S U R A N C E C O M PA N Y S E C T I O N “A KNOWLEDGE COMMUNITY ... ....... 10 2005 Inter-Company Expense Study of U.S. individual Life Insuance and Annuities by Steven ...

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    • Authors: Mark Birdsall, Christian J DesRochers, Norman E Hill, Terry Long, James Thompson, Donald Walker, Steven Siegel, ADAM ALLEN WHITE, Meg Weber, Jeffrey B Norris
    • Date: Nov 2007
    • Publication Name: Small Talk
  • From the Chair
    From the Chair A discussion about the taxation of life insurance companies and affiliated products ... affiliated products and the ramifications it has annuity contracts and long-term care. Principles-based ...

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    • Authors: Christian J DesRochers
    • Date: May 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • Deferred Annuities
    Deferred Annuities This session discussion: Product design, Risks and how to deal with them, Special ... Investment strategy, Regulatory developments. Annuity valuation;Investment strategy;Product developm ...

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    • Authors: Arthur V Anderson, Christian J DesRochers, Donna Claire, Application Administrator, Paul H LeFevre
    • Date: Apr 1985
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Annuities
  • Small Talk Newsletter, May 1998, Issue No. 11.
    the rela- tion between the gross premiums and mortality by segments. The result, how- ever, is to increase ... it. a level-premium term insurance product The mortality for the deficiency re- At the March NAIC meeting ...

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    • Authors: Christian J DesRochers, Jerry Enoch, Anson Glacy, R Thomas Herget, Norman E Hill, Paul J Sulek, James Thompson, Thomas P Tierney, Teri Geske, DALE ALLEN HALL, JOHN WADE, D A D'Annunzio, Joel Lantzman
    • Date: May 1998
    • Publication Name: Small Talk
  • Universal Life
    was individual life and annuity product development and control for the U.S. business of the Sentry group ... Commissioners Standard Ordinary (CSO) Table. Because of their higher mortality assumption, smokers' rates may ...

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    • Authors: William Carroll, Daniel Case, Christian J DesRochers, Harold B Leff, James Robinson
    • Date: Apr 1983
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Life Insurance>Universal life
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